HS 940519 Other
Quick Answer: Lamps and lighting fittings imported under HS 940519 enter the UK at rates up to 4.00%, the EU at rates up to 4.70%, and the US at rates up to 45% (though many trade agreements offer duty-free entry). This residual classification, designated "Other," applies to lamps and lighting fittings not specifically enumerated in preceding headings within Chapter 9405. It is crucial for importers and customs brokers to meticulously review the specific product details against the more granular subheadings within 9405 to ensure correct classification, as misclassification can lead to significant duty implications. CustomTariffs aggregates this data, highlighting the varied tariff landscapes across major trading blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9405194010 | 4.00 % | — | — |
| 9405195000 | 2.00 % | — | — |
| 9405199020 | 2.00 % | — | — |
| 9405199090 | 2.00 % | — | — |
| 9405190000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9405190000 | — | — | — |
| 9405194000 | — | — | — |
| 9405194010 | — | — | — |
| 9405194090 | 4.70 % | — | — |
| 9405195000 | 3.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9405194010 | — | — | ["No."] |
| 940519 | — | — | — |
| 94051940 | 3.9% | Free (18 programs) | — |
| 94051960 | 7.6% | Free (18 programs) | — |
| 94051980 | 3.9% | Free (18 programs) | — |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 9405.19?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 940519 cover?
This subheading covers "other" electric lighting sets and fittings not specifically classified under preceding subheadings of heading 9405. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for lighting sets and fittings that do not fit into more specific descriptions within heading 9405, such as chandeliers or other ornamental lighting. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this residual nature, encompassing a wide array of electric lamps and luminaires not elsewhere specified, provided they are designed for lighting purposes.
What falls outside HS 940519?
The following products are excluded from HS 940519: lighting sets and fittings specifically enumerated in preceding subheadings of heading 9405, such as chandeliers (9405.10), other ornamental lighting (9405.20), and lamps and luminaires not electrically operated (9405.91-9405.99). Also excluded are non-lighting electrical goods, such as electric fans (heading 8414) or electric heating apparatus (heading 8516), even if they incorporate lighting elements. Products intended for decorative illumination rather than general lighting may also fall under different classifications.
What are common classification mistakes for HS 940519?
A common error is misclassifying lighting sets and fittings that have specific characteristics or functions not covered by the residual nature of 940519. For instance, specialized medical lighting or industrial floodlights might have their own specific HS codes. Importers may also incorrectly classify components of lighting sets, such as bulbs or shades, which are typically classified under subheading 9405.90, as per General Rule of Interpretation (GRI) 3(b) when the set is considered as a whole, or individually if imported separately.
How should importers classify products under HS 940519?
The correct procedure for classifying products under HS 940519 involves a thorough review of the product's design, function, and materials, comparing it against the specific descriptions within heading 9405 and its subheadings. Importers and customs brokers must first determine if the item is an electric lighting set or fitting. If it is, they should then check if it fits any of the more specific subheadings (e.g., chandeliers). If it does not, and it is not otherwise excluded, then 940519 is the appropriate classification.
How is the duty calculated for products under HS 940519?
A decorative ceiling lamp, weighing 2.5 kg and declared at a customs value of $150 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) rate of 10% ad valorem, applied to the declared value ($150 USD × 0.10 = $15.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for a product falling under HS code 9405.10.90 (which often encompasses "other" electric ceiling luminaires).
Which trade agreements reduce duties for HS 940519?
Several free trade agreements may reduce the applicable duty rate for HS 940519, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada or Mexico can benefit from a duty rate of Free. To claim this preference, a valid USMCA certification of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free duties for eligible goods from certain developing countries, requiring a GSP Form A. The specific preferential rate and documentation depend on the origin country and the importing jurisdiction's regulations.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 940519?
HS code 940519 covers 'Other' electric lighting or signalling equipment, not specified elsewhere in heading 9405. The Most Favored Nation (MFN) duty rate for this classification can vary significantly by importing country. For example, the U.S. tariff rate is 4.00% ad valorem. In the European Union, under the TARIC system, rates can range, with a common rate being 2.00% ad valorem. The UK Trade Tariff also shows varying rates, often around 2.70% ad valorem. Always consult the specific tariff schedule of the importing country for the definitive rate.
How is the import duty for HS code 940519 calculated?
The duty calculation for HS 940519 typically depends on whether the rate is ad valorem (a percentage of the item's value) or specific (a set amount per unit). For an ad valorem duty, you multiply the declared customs value of the goods by the duty rate. For example, if the MFN duty rate is 4.00% and the declared value of the imported lighting equipment is $10,000 USD, the import duty would be $10,000 USD * 0.04 = $400 USD. If the rate is specific, you multiply the number of units by the rate per unit. Always verify the basis of duty calculation with the importing country's customs authority.
Which trade agreements offer preferential duty rates for HS code 940519?
Preferential duty rates for HS code 940519 are often available under various free trade agreements (FTAs). For instance, under the U.S. tariff schedule, preferential rates are listed for countries like Australia (AU), Canada (C), Chile (CL), and Mexico (MX), among others, which can be Free or significantly reduced. The EU TARIC and UK Trade Tariff also detail preferential rates for countries within their respective trade blocs and partner nations. To claim preferential treatment, importers must typically provide a Certificate of Origin or other proof of eligibility as required by the specific trade agreement.
What documentation is typically required for importing goods classified under HS 940519?
Beyond standard import documentation such as a commercial invoice, packing list, and bill of lading, importing goods under HS code 940519 may require specific certifications depending on the product's nature and the importing country's regulations. This could include proof of compliance with electrical safety standards (e.g., CE marking in the EU, UL certification in the US), product origin documentation to claim preferential duties, and potentially declarations regarding hazardous materials if applicable. Consult the importing country's customs authority for a comprehensive list of required documents.
What are the criteria for classifying lighting equipment under HS 940519 as 'Other'?
HS code 940519 is a residual category used when an electric lighting or signalling equipment does not fit into more specific subheadings within heading 9405. Heading 9405 covers lamps and lighting fittings, including searchlights and spotlights, and parts thereof, of base metal, of plastics, of glass or of ceramic materials. If a lighting fixture is not specifically described under other 9405 subheadings (e.g., chandeliers, wall lamps, portable electric lamps), and it is an electric lighting or signalling device, it would generally fall under 940519. Careful review of the WCO Explanatory Notes and national tariff rulings is crucial to ensure correct classification.